Best? As to quality, have no idea. As to comfort have no idea. Too personal. The B-17 is the only touring saddle I know of that gets consistently rave reviews. Didn't do anything special for me.

I sit on a Velo Bio:Logic. Firm, central cutout, and covered with some sort of synthetic. Standard issue to Dallas PD bicycle patrol 3 years ago. Looks like Liberator Y saddle, just not leather covered.